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Germany Updates Bookkeeping Rules for Mandatory B2B E-Invoicing, Emphasizing XML Archiving Over PDFs

  • Germany updated its bookkeeping rules on July 14, 2025, for mandatory B2B e-invoicing starting January 1, 2025.
  • Businesses must store digital invoices for tax and audit purposes.
  • No need to archive PDFs; only the XML part of a structured e-invoice is required.
  • Invoices must be archived in the format they were received, preserving the original structure.
  • Rules apply to hybrid formats like ZUGFeRD; only the structured XML part is legally binding.
  • Update provides certainty for businesses and software providers, supporting the new e-invoicing system.

Source: fiscal-requirements.com


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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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